試題詳解

1. An aging of a company's accounts receivable indicates, lhat $4,000 are eslimaled to l：)e uncollectible. If Allowance for Doubtful Accounts has a $1,200 credit balance, the adjuslmenl; lo record bad debts For the period will require a
(A) debit lo Bad Debts Expense for $4,000.
(B) debit to Allowance for Doublkil Accounts for $2,800.
(C) debit to Bad, Debts Expense for $2,800.
(D) credil to Allowance for Doubtful Accounts for $4,000.